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Keywords: earnings persistence
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Journal Articles
Accounting Horizons (2020) 34 (2): 147–166.
Published: 01 June 2020
... and those whose auditors are subject to triennial PCAOB inspections. We find that WC accruals of clients audited by auditors subject to annual PCAOB inspections enhance earnings persistence more and map into future cash flow realizations better than those audited by auditors subject to triennial PCAOB...
Journal Articles
Accounting Horizons (2014) 28 (3): 501–528.
Published: 01 September 2014
... to alternative measures of earnings management, and are not due to spurious correlation. We also show that earnings smoothing, in part, explains the higher earnings persistence of dividend-paying firms. These findings are consistent with a firm's dividend policy having an incremental impact on earnings-smoothing...
Journal Articles